* A heavy vehicle is a vehicle with a gross vehicle mass (GVM) greater than 4.5 tonnes. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.

** This rate accounts for the road user charge (which is subject to change) and applies to fuel used in a heavy vehicle for travelling on public roads. The road user charge currently exceeds the rate of duty paid for gaseous fuels.

*** The rates for these activities included the carbon charge.

# Non-transport gaseous fuels covered by the carbon pricing mechanism and used in specified agriculture, fishing or forestry activities were eligible for fuel tax credits in an amount equivalent to the carbon charge, even though no excise or customs duty had been paid on the fuel.

* A heavy vehicle is a vehicle with a gross vehicle mass (GVM) greater than 4.5 tonnes. Diesel vehicles acquired before 1 July 2006 can equal 4.5 tonnes.

** This rate accounts for the road user charge (which is subject to change) and applies to fuel used in a heavy vehicle for travelling on public roads. The road user charge currently exceeds the rate for E85.

*** The rates for these activities account for the carbon charge.

**** Does not include packaging fuels in containers of 20 litres or less.

# To use this rate, you had to be declared by the Clean Energy Regulator as a designated opt-in person under the opt-in scheme.

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If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.